How can the tax laws be enforced more economically and more efficiently? After examining the ways the IRS is currently financed, Eugene Steuerle concludes that current methods give inadequate attention to both the benefits and the costs of tax administration.

This book argues for greater national uniformity in state and local taxes that affect interstate commerce.

This book examines fiscal policy and the consumption tax.

Seemingly common-sense taxation approaches raise issues of equity, tax administration, and unintended economic consequences.

This book by Alan Viard and Robert Carroll proposes to completely replace the income tax system with a progressive consumption tax.

Who has gained and how much American families have been growing richer in the distribution of wealth.

Because tax policy is a reflection of values, citizens in a democratic society should be concerned with how taxes are collected and spent.

The author discusses key concepts in consumption and income taxes and identifies the problems of a transition to a consumption-based system.

The authors of this volume challenge the common perception that the removal of old distortions from the tax system would seriously hurt segments of the economy.